The unique ability of wheat to produce leavened bread is mainly due to the gluten proteins present. As consumers are more and more attracted to bread with high fibre content the use of wheat gluten will also increase in order to obtain bread with good volume and appetizing characteristics. Air-classification is a technological method used to separate particles by size and shape by means of air-streams into two fractions, fine and coarse. When used on wheat flour it is known to alter the flour composition in the fractions obtained compared to the original flour. This method is not widely used in the milling industry but could possibly be of interest if protein rich fractions with favorable protein quality can be produced.

Freedom of establishment statutes that restriction of citizens within the EU can not occur. A citizen should be free to establish themselves in a Member State and not be hindered if they choose to leave the State. "Citizens" also includes legal persons such as companies. Legislations in Member States which prevents the freedom of establishment shall be prohibited. When a company chooses to merge across borders and thus cease to be a Swedish company, the Swedish rules for exit taxation applies.

The number of elderly people has been steadily rising in Sweden for a long time and as a proportion of the population, the increase has been even greater. The population structure in the country means that in the not too distant future, there will be a sharp rise in demand for care and elderly accommodation.A tighter credit market as a consequence of new rules and regulations with a stricter capital and liquidity requirements combined with market turbulence, has made financing property developement more difficult and more expensive which has resulted in many companies using alternative sources of finance.DEmand for safe investments with low risk is high as the market is volatile and banks, pension funds, fund management and life insurance companies are looking for investments outside the stock market that can deliver a safe return in the longer term. There has also been a debate about whether institutional investors as the AP pension funds really should own properties directly.As properties for care and elderly accommodation are definable assets with predictable payment flows, long leases and often a local authority as tenant that would not risk cancelling payments, these would be highly appropriate for securitisation, i.e. to issue bonds or other tradable securities based on the cash flows from the assets.In other words, the securitisation of rent flows would offer the opportunity to create an attractive investment product of the type being demanded, well suited to institutional investor requirements, while at the same time, it can provide an attractive financing opportunity to meet the need for more care and elderly accommodation..

Introduktion Revisionskostnaden styrs till stor del av förhållandet mellan utbud och efterfrågan. Tidigare studier har funnit ett flertal bakomliggande faktorer som påverkar revisionskostnadens storlek i publika bolag och kommuner. Behovet av en jämförande studie har tidigare påpekats för att kartlägga revisionskostnadernas skillnader över tid.Syfte Syftet med studien är att jämföra och förklara utvecklingen av revisionskostnadernas storlek i publika bolag och i den kommunala sektorn över tid.Metod Studiens deduktiva ansats innebär att tidigare forskning och befintliga teorier har legat till grund för att härleda uppställda hypoteser. En longitudinell studie har genomförts för att mäta förändringar och utveckling över tid. Kvantitativ data har samlats in i form av sekundärdata.Slutsats Studiens resultat visar att ett flertal bakomliggande faktorer förklarar revisionskostnadens storlek över tid.

In order to produce grain in an economically rational manner numerous decisions have to be made. One of these decisions is what tillage system to use. The cost of the tillage system is a large part of the total cost in grain production. Different tillage systems result in different distribution of fixed costs, operating costs and timeliness costs. The price of the produced grain and cost of inputs also affect the best way to produce grain.

The personal brand derives from the marketing brand, and argues that a person can take control over other people?s perceptions about him or her. The personal brand can benefit the person but it can also give advantages to his or her company. The interest in, and the purpose of the personal brand, has increased the last ten years. Leaders of large companies in Sweden consider it to be of utmost importance to have an influence on their co-workers.

Title: Organic / Synthetic in today's creative music making. This work intends to find out what synthetically versus organically produced music means for a songwriter / producer as well as for an artist in their everyday role of occupation. What are the positions regarding these two methods and how do they relate to these concepts? This study also concerns the general view of music produced with each one of these methods and to which extent there exists prejudice towards them. The method used for data collection is qualitative interviews.

Fuel produced from renewable resources is of big interest. In this project the difference between a few different renewable materials are compared on the matter of environmental load when ethanol is produced. The renewable materials that are compared are Salix, straw and reed canary-grass (rörflen). The cellulose in the material is cut down to small pieces and then hydrolysed so that the sugar from the cellulose can be fermented into ethanol. Tha amount of ethanols that is studied in this work is the smount of ethanol needed to cultivate 1000 ha. The functional unit in the report is 1000 ha.

The discovered horse meat scandal has had great impact in the media and given many question marks as to how consumers should be facing meat labels. In the survey made lead consumers to ask themselves, whether they think about their consumption of reliable markings discovered at a risk and, if they have changed their consumption habits since discovered horse meat scandal. The survey was carried out in a grocery store in Karlstad city central, where the results show consistent numbers. People do not like change, and in this case, do not like to change their consumption patterns. The same patterns of consumption before and after the horse meat scandal reflects the results but with only three respondents exception.

This thesis is a qualitative study of a new law that was applied in December 2010. The law is called Lagen om etableringsinsatser fo?r vissa nyanla?nda invandrare, and is meant to help newly arrived immigrants that come to Sweden to establish themselves in the Swedish society. The aim of the study is to see what discourses the Swedish government produces as a result of this new law. Interesting for the study is to see what happens in the implementation stage at a local level, in this case in the municipality of O?rnsko?ldsvik.Theoretically and methodologically I emanate from critical discourse theory and institutional theory.

AbstractAuthors:Stefan Harrå and Magnus BjörkAdvisor: Markku PenttinenTitle: Accounting Consequences of the change in pension accounting Background to problem: When the revised IAS 19 comes into force January 1, 2013, it means that two of the three accounting principles for defined benefit pension plans are disappearing, including the corridor method. The corridor method has made it possible for companies to defer its actuarial gains and losses. Now that the corridor approach abolished then the unrecognized actuarial gains and losses immediately be covered by equity, which involves very large amounts of some companies. Why the amounts have grown so big is much because of the discount rate. The discount rate is a controversial parameter, and there is disagreement on how it should be fixed.Purpose: The purpose of this thesis is to examine the accounting implications this will have for the company applied the corridor method, and if there is some parameters in the actuarial assumption that is more important than others.Methodology: The thesis has mainly been based on a qualitative research through qualitative interviews with a small sample that is affected by this change.

This paper is a study of 18 extant pieces of panegyrical music for the Swedish king Karl XI (1655?1697). The compositions are preserved in two forms. There are a few contemporary prints, but the largest amount of music is preserved as manuscripts in the Düben­collection (Uppsala University Library). The paper focuses on four different aspects of the production of these 18 compositions.

This essay is about how the aesir are used as an ideal image of the original Nordic aspects and as a symbol of heroism and pure strength. The main subject of this essay is to look at how this ideal of masculinity is represented in the art produced during the era of romantic nationalism. The choice of focusing on this era in particular is made due to the fact that it was during this time that the modern images of the aesir and the Vikings were made. The purpose of this study is to examine how the ideal of masculinity reflects upon the artistic interpretations of the Norse mythology in a selected group of art work produced during the 1800?s.

Ever since the birth of the film medium, stories about drugs and addiction have been produced. There is a fascination with the lifestyle, the effects of drugs and the ways in which it can be portrayed on the screen. The thesis starts off by giving an historical context, ranging from the late 19th Century and up until today, describing how the society and the public have treated the subject and how the narrative mirrors these attitudes. The purpose of the thesis is to take a closer look at this recurrent theme. Eleven fictional films produced between the 1980?s and 2000?s have been chosen and psychoanalytical film theory is used to analyze the ways in which the addict is represented; how filmic disgust and the abject makes the characters tread over physical and social boundaries and how the effect of the drug have the character tread over mental boundaries through dreams and hallucinations..

The purpose of this thesis was to examine how locally produced bioenergy may contribute to meet the climate target year 2050 in the municipality of Uppsala. The goal of reduced GHG-emissions from current 6,8 ton CO2-equivalents to 0,5 ton CO2-equivalents per capita and year, year 2050 is based on avoiding harmful penalties of an increased level of GHG in the atmosphere. By estimating available biomass in the county together with examining future technologies and emission factors for the substrates used, four possible future scenarios has been developed focusing either on electricity generation or production of biofuels. GHG-emissions of year 2050 have been calculated using the software LEAP. The conclusion is that bioenergy, depending on how it is integrated in the energy system, may reduce greenhouse gas emissions between 0.6 ton CO2-equivalents and 1.4 ton CO2-equivalents per capita or 12% to 25% compared to 5.5 ton CO2-equivalents in the reference scenario 2050. The greatest reduction is obtained if biofuels are produced in combination with energy efficient heat requirements in buildings..